Financial Reporting quality group

The main purpose of the Financial Reporting Quality Research Group is to employ the theoretical and empirical knowledge of accounting in order to address problems and issues that are raised at the local and international levels. The research group will endeavor to contribute to existing literature by putting into practice relevant theories such as the mediating or/and moderating theory to enhance our understanding of some disciplines such as earnings management, audit quality and working capital management (WCM) in the United Arab Emirates (UAE). In doing so, the research group will carry out projects in relevant areas such as: (1) The Impact of Firms' Performance on Ownership Structures and Earnings Management: The Case of the United Arab Emirates; and (2) The Impact of Audit Quality on Working Capital Management and Firms' Performance in the United Arab Emirates. Accordingly, the group will participate effectively in a comprehensive set of activities such as conferences, workshops, invite guest speakers as well as teamwork with external academic and professional parties. The research outcomes will be beneficial to corporate management, investors, regulators, accounting standard setters and other stakeholders, especially to deal with the current liquidity crises due to low oil prices and international economic slowdown.

The main mission of our research group is to establish a link that ties academic research to the needs of markets. The group's attention will be squarely fixated on applied financial and managerial accounting-oriented research projects in order to enhance greater understanding of the focal areas of the research.

The main objective of our research group is to put forward academic research papers based on solid theoretical and empirical findings for the beneficiary of several stakeholders such as corporate management and investors. That is, a crucial task of accounting research is to produce models, tools and analyses in order to fulfill the objectives of accounting theory with respect to boosting our comprehension of a number of issues such as the incentives for earning management and effective working capital management.

Currently, the group focuses on specific lines of research which include: earnings management, audit quality, and working capital management. In addition, the group will extend research activities to other related areas in the future such as: financial disclosure, corporate governance and management accounting.